https://www.taxtmi.com/article/detailed?id=15575 The article stresses that the statutory three-month protection after service of an order with demand is a mandatory safeguard allowing taxpayers to arrange finances, prepare appeals, seek legal advice, or apply for instalments, and that early recovery may proceed only where the proviso's procedural prerequisites-recorded written reasons showing expedience in the interest of revenue, specification of a shorter payment period, and high-level scrutiny-are strictly observed. en-us Tue, 09 Dec 2025 08:43:27 +0530 Tue, 09 Dec 2025 08:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15575 The article stresses that the statutory three-month protection after service of an order with demand is a mandatory safeguard allowing taxpayers to arrange finances, prepare appeals, seek legal advice, or apply for instalments, and that early recovery may proceed only where the proviso's procedural prerequisites-recorded written reasons showing expedience in the interest of revenue, specification of a shorter payment period, and high-level scrutiny-are strictly observed. Articles Goods and Services Tax - GST Tue, 09 Dec 2025 08:43:27 +0530 https://www.taxtmi.com/article/detailed?id=15575